{"id":400,"date":"2018-04-30T03:07:01","date_gmt":"2018-04-30T03:07:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rentworks-india-private-ltd-v-pcit-2018-161-dtr-371-300-ctr-294-bomhc\/"},"modified":"2018-04-30T03:07:01","modified_gmt":"2018-04-30T03:07:01","slug":"rentworks-india-private-ltd-v-pcit-2018-161-dtr-371-300-ctr-294-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rentworks-india-private-ltd-v-pcit-2018-161-dtr-371-300-ctr-294-bomhc\/","title":{"rendered":"Rentworks India Private Ltd v. PCIT( 2018) 161 DTR 371\/ 300 CTR 294   ( Bom)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that ; The existence of agreement between two jurisdictional Commissioners is a condition precedent for passing the order of transfer. The agreement cannot be implied because S. 127(2) (2) (a) contemplates a positive state of mind of the two jurisdictional CITs. Absence of disagreement cannot tantamount to agreement. ( WP No. 1944 of 2017, dt. 11.10.2017)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases  -The existence of agreement between two jurisdictional Commissioners is a condition precedent for passing the order of transfer. The agreement cannot be implied because S. 127(2) (2) (a) contemplates a positive state of mind of the two jurisdictional CITs. Absence of disagreement cannot tantamount to agreement.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-400","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6s","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=400"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/400\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}